International student tax filing with Form 1040-NR in 2026.

International students on F, J, M, or Q visas have specific tax filing obligations. Determine whether you are a resident or nonresident alien using the substantial presence test from IRS Publication 519. Students are generally exempt for the first 5 calendar years. File Form 8843 annually regardless of income.

The substantial presence test counts the number of days you have been present in the United States over a three-year period using a weighted formula. You are considered a resident alien if you were present in the US for at least 31 days during the current calendar year and 183 days during the three-year period that includes the current year and the two preceding years. The 183-day total is calculated by adding all the days you were present in the current year, one-third of the days you were present in the first preceding year, and one-sixth of the days you were present in the second preceding year.

F-1 and J-1 students are classified as exempt individuals for the substantial presence test if they substantially comply with the requirements of their visa status. The exemption applies for a maximum of 5 calendar years. Students who have been in the United States for more than 5 calendar years must apply the substantial presence test to determine their tax residency status. If you had US-source income including wages or scholarships, file Form 1040-NR. Use nonresident-specific software like Sprintax. The IRS provides full guidance in Publication 519 and Form 1040-NR instructions.

Determine your tax residency status first. If in your first 5 calendar years, you are likely a nonresident. If you exceed 5 years, use the substantial presence test calculation. Then decide whether to file 1040-NR or only Form 8843 based on whether you had reportable income.

• Form W-2: From your employer showing wages and withholding.
• Form 1042-S: For scholarship income not on W-2.
• Form 1099: For interest or investment income.
• Passport and visa: I-94 admission record.
• I-20 or DS-2019: Showing program dates.
• SSN or ITIN: Taxpayer identification number.
• Treaty information: Article number and dollar limit.
• Form 8843: Required regardless of income.

Priya, an F-1 student from India, receives a W-2 for $18,000 from her research assistantship and a 1042-S for a $5,000 scholarship. She files Form 1040-NR using Sprintax, claims the India-US treaty benefit on the scholarship, and files Form 8843. Her total liability is $0 after accounting for treaty-exempt scholarship and personal exemption.

The ITIN application guide explains getting a taxpayer ID without SSN eligibility. The SSN application guide covers post-graduation considerations. The banking guide for international students guide explains state obligations.

Filing Form 1040-NR involves several steps that differ from the standard Form 1040 process. First, determine whether you are a nonresident alien or a resident alien for tax purposes using the substantial presence test. Most international students are nonresident aliens during their first 5 calendar years in the United States if they maintain F, J, M, or Q status. If you have been in the United States for more than 5 years, perform the substantial presence test calculation to determine your correct filing status. Using the wrong filing status can result in incorrect tax computations and potential IRS penalties, including interest on underpaid tax and the need to file amended returns.

Second, gather all income documents. International students typically receive Form W-2 from their employer, Form 1042-S for scholarship or fellowship income, and possibly Form 1099 for interest or dividends. Verify that the information on each form matches your records before filing. Discrepancies between your records and the information returns can trigger IRS notices. If you have not received a form by the expected date, contact the issuer. For tax treaty benefits, prepare a statement with the specific treaty article number and the amount claimed as exempt from US tax. The statement should also cite the applicable treaty provision and explain how the income qualifies for the exemption.

Third, complete the tax return using nonresident-specific software. Sprintax and Glacier Tax Prep are designed for nonresident aliens and handle Form 1040-NR, Form 8843, and treaty benefit claims correctly. Do not use TurboTax, H&R Block, or TaxAct for nonresident filing because these products do not properly support Form 1040-NR. After completing the return, review it carefully for the correct residency status, treaty claim, and filing status. The most common error on Form 1040-NR is claiming the standard deduction, which nonresident aliens cannot claim. Instead, nonresident filers claim itemized deductions if they have deductible expenses or use the personal exemption amount to reduce taxable income. File Form 8843 with the return to preserve the substantial presence test exemption for future years.

Form 8843, Statement for Exempt Individuals and Individuals With a Medical Condition, is a standalone information return that every international student must file annually regardless of whether they had income. The form establishes the student's status as an exempt individual for the substantial presence test, meaning the days of presence in the United States during the current year do not count toward the 183-day threshold that determines tax residency. Filing Form 8843 each year extends the exemption period, allowing the student to maintain nonresident status for up to 5 calendar years without the substantial presence test converting them to a resident alien. Filing Form 8843 is free and does not require a taxpayer identification number if the student does not have one, making it accessible even for students who do not otherwise need to interact with the IRS.

Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding, is issued by the university or payer to report scholarship or fellowship income paid to nonresident aliens. Unlike Form W-2, which reports wages, Form 1042-S reports income that may be exempt from tax under a treaty or subject to a reduced withholding rate. Students who receive a Form 1042-S should verify that the income code, exemption code, and withholding amount are correct before using the form for their tax return. Common codes for international students include income code 15 for scholarship and fellowship grants and exemption code 04 for treaty-exempt income. If the information on the form appears incorrect, contact the university's payroll or international student office to request a corrected form before filing.

The federal income tax filing deadline for Form 1040-NR is April 15, the same as for Form 1040. However, nonresident alien students who receive only wage income subject to withholding may qualify for an automatic extension to June 15 if they have no tax due. Unlike the Form 4868 extension for resident filers, which is filed proactively, the June 15 extension for nonresident filers is automatic and requires no application. Students who need additional time beyond June 15 may file Form 4868 to extend the deadline to October 15, but any tax due must still be paid by April 15 to avoid interest and penalties. State tax deadlines vary by state and may not align with the federal deadline, so check with the state tax authority for the specific due date in your state of residence.

Understanding how your specific situation affects your tax filing obligations can prevent costly mistakes. Here are three common scenarios for international students and how to handle each one. Scenario 1 — No income, first year in the US: An F-1 student from Brazil arrives in August and does not work during the fall semester. Even with no income, the student must file Form 8843 to establish exempt individual status and preserve the substantial presence test exemption. No other filing is required. The Form 8843 must be filed by June 15 of the following year and includes basic information such as name, address, visa type, and the number of days present in the US. Filing Form 8843 is free and can be done without a tax identification number if the student does not have one.

Scenario 2 — On-campus employment with a tax treaty: A J-1 student from Germany works 20 hours per week at a campus library earning $12,000 per year. Germany has a tax treaty with the US that exempts up to $20,000 of wage income for students. The student files Form 1040-NR claiming the treaty exemption by attaching a statement with the relevant treaty article. Because the treaty exempts all of the student's income, no tax is due, but the return must still be filed to report the income and claim the exemption. The student also files Form 8843 and, if applicable, a state tax return in the state where they work.

Scenario 3 — Scholarship income and multiple income sources: A PhD student from China on an F-1 visa receives a $30,000 stipend from a research assistantship (reported on W-2), a $10,000 fellowship (reported on 1042-S), and $500 in bank interest (reported on 1099-INT). The stipend is taxable as wage income. The fellowship may be taxable depending on whether it covers tuition or living expenses. The China-US tax treaty exempts $5,000 of scholarship income. The bank interest is taxable but may be offset by the standard deduction for nonresident aliens if the total income exceeds the filing threshold. The student files Form 1040-NR with all income sources, claims the treaty exemption on the fellowship, and files Form 8843. Using Sprintax or Glacier Tax Prep is essential because the multiple income types and treaty claim make the return too complex for standard software.

Scenario 4 — Married student with a dependent spouse: An F-1 student from South Korea is married and their spouse is in the US on an F-2 dependent visa. The student has $15,000 in wage income from on-campus employment and the spouse has no income. Married nonresident aliens generally cannot file a joint return using Form 1040-NR, but they may choose to be treated as resident aliens for tax purposes if both are physically present in the US and elect to file a joint return. This election is made by attaching a statement to the return and filing Form 1040 instead of Form 1040-NR. Once made, the election applies to all future tax years unless the IRS grants permission to revoke it. Consulting a tax professional is strongly recommended before making the election because the tax implications of being treated as a resident alien differ significantly from nonresident status.